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Unfortunately, like all allied handbooks published during the Second World War, it is full of inaccuracies and errors .... unfortunately the divisional and unit diagrams were drawn up on the basis of documents found on the battlefield or intelligence interception and therefore were then " mediated "without knowing the actual values ..... They are still a good starting point even if at least based on my experience I have never found one that fully reflects the actual German or Italian organizational tables .... not to then talk about the minor armies .....
All the best
Agree with your comments, but I have found the handbooks to be useful when cross-checked with other sources. In some cases, they are the only source of information on a particular issue. They are more accurate than I thought they would be, and they are using primary sources (captured documents). Errors do exist, but useful when used carefully.
I only use this book for general info.
This book is handy for a quick look-up of unit OB.
I have all these books, perhaps the most accurate is the English one from 1942 on the African front, although obviously it too is an average and in fact it never fully matches the real toes .......
All the best